Sébastien Ogier and Vincent Landais entered 2026 as the reigning drivers' and co-drivers' champions, having secured the 2025 title at the 2025 Rally Saudi Arabia. Toyota Gazoo Racing WRT were the defending manufacturers' champions.
A significant change heading into the season was the departure of Kalle Rovanperä, who left the championship to pursue a career in open-wheel racing after signing with Toyota Gazoo Racing for the Super Formula Championship. His seat was filled by Oliver Solberg, competing in his first full-time Rally1 season. Ott Tänak also announced an indefinite break from the series at the end of 2025.
The 2026 calendar introduced several changes. The Croatia Rally returned after missing the 2025 season, replacing the Central European Rally, and featured new headquarters in Rijeka alongside a mixed tarmac stage package. The Acropolis Rally shifted its base to Loutraki after five years in Lamia. The Italian Rally and Rally Japan swapped their calendar positions, and the Rally di Roma Capitale was confirmed to replace Rally Italia Sardegna from 2027 onwards.
On the regulatory side, a minimum of 10 rest hours per event was introduced following widespread criticism of lengthy itineraries. Engine changes during a rally were permitted, but crews incurred a 60-minute time penalty for doing so.
Toyota Gazoo Racing WRT retained Elfyn Evans and Scott Martin, Sami Pajari and Marko Salminen, and Takamoto Katsuta and Aaron Johnston as full-time crews. Ogier and Landais continued on a partial program of ten events.
Hyundai Shell Mobis WRT maintained Thierry Neuville and Martijn Wydaeghe, and Adrien Fourmaux and Alexandre Coria for all rounds. A third car was shared by Esapekka Lappi, Dani Sordo, and Hayden Paddon. Paddon's selection was notable as it marked his first appearance at the premium level of the championship since the 2018 Rally Australia.
M-Sport retained Josh McErlean and Eoin Treacy, while Jon Armstrong and Shane Byrne stepped up from the European Rally Championship, completing a full Motorsport Ireland Rally Academy lineup. Mārtiņš Sesks ran a partial programme of seven events with the team. Grégoire Munster and Louis Louka were not retained, though Munster was confirmed for the season opener in a third car. All Rally1 crews used tyres supplied by Hankook.
The season opened under complicated weather conditions that caught out several crews, including both full-time M-Sport entries, ending M-Sport's 24-year streak of points-scoring finishes. Oliver Solberg and Elliott Edmondson won on debut as a full-time pairing. Toyota locked a 1–2–3–4 result at the second round with Evans and Martin taking the win.
The Safari Rally proved punishing: all three nominated Toyota crews retired on Saturday, yet Takamoto Katsuta and Aaron Johnston came through to claim their maiden victory despite running outside the top five early in the event. A similar story unfolded in Croatia, where both Solberg and Evans retired early. Thierry Neuville and Martijn Wydaeghe led until crashing on the final Power Stage, handing Katsuta and Johnston a second consecutive win and the championship lead for the first time in their careers. Hayden Paddon returned to the podium in Croatia, his first podium since the 2018 Rally Australia.
In the mid-season, Toyota dominated the Spanish round with Ogier and Landais winning. Solberg and Edmondson retired from second on the penultimate stage. At the Rally de Portugal, Solberg suffered a puncture late in the event, allowing Neuville and Wydaeghe to take Hyundai's first win of the season. In Japan, Toyota swept all twenty stages, with Evans and Martin winning to extend their championship lead.
After seven rounds, Elfyn Evans and Scott Martin lead the drivers' and co-drivers' championship respectively, with a twenty-point advantage over Takamoto Katsuta and Aaron Johnston. Oliver Solberg and Elliott Edmondson are third, a further twenty-nine points behind. In the manufacturers' standings, Toyota Gazoo Racing WRT holds a 93-point lead over Hyundai Shell Mobis WRT.